https://www.taxtmi.com/caselaws?id=258573 Tariff classification of blended marble vinyl flooring depended on the product's essential character rather than a mere predominance test. The composition showed limestone and cement as the major constituents, with plastic used only as a binder, so the goods derived their essential character from the mineral ingredients and not from plastic. The Department also failed to establish that the goods were known in the market as plastic tiles. The product was therefore classifiable under Chapter 68 and not as floor coverings of plastics under Heading 3918.10. en-us Mon, 16 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258573 Tariff classification of blended marble vinyl flooring depended on the product's essential character rather than a mere predominance test. The composition showed limestone and cement as the major constituents, with plastic used only as a binder, so the goods derived their essential character from the mineral ingredients and not from plastic. The Department also failed to establish that the goods were known in the market as plastic tiles. The product was therefore classifiable under Chapter 68 and not as floor coverings of plastics under Heading 3918.10. Case-Laws Central Excise Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258573